CLA-2-73:RR:NC:1: 112 K80493
Mr. Mike Daly
Livingston International Trade Services Inc.
100 Walnut Street
Champlain, NY 12919
RE: The Tariff Classification of Electrical Transmission Towers from Canada.
Dear Mr. Daly:
In your letter dated October 31, 2003, on behalf of Locweld Inc., you requested a tariff classification ruling.
Based on your submitted literature and description, the transmission towers are constructed of steel angles and plates of various dimensions as specified by the customer. The raw material undergoes numerous manufacturing processes in becoming the finished tower. These processes include sawing, bending, punching, burning, drilling, welding, grinding and galvanizing.
You indicate that the Electrical Transmission Towers should be classified in subheading 7308.90.95, HTS, as other structures and parts of structures. However, subheading 7308.20.00, which provides for towers and lattice masts, is considered a more specific description than that of subheading 7308.90.95.
The applicable subheading for Electrical Transmission Towers will be 7308.20.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for towers and lattice masts. The general rate of duty will be 0.6 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have
any questions regarding the ruling, contact National Import Specialist David Curran at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division